"ny-gov/new-york-state-economic-incentive-tax-credit-4skq-w2i6:latest"."new_york_state_economic_incentive_tax_credit"

SELECT
    ":id", -- Socrata column ID
    "usage_restriction", -- Refundable: Refundable tax credits are those where if the amount of the credit exceeds tax liability, the taxpayer will receive a refund for the difference. A taxpayer may also choose to have part, or all of the refund amount applied as an estimated payment for the next tax period. Non-refundable: A non-refundable tax credit is a tax credit that can only reduce a taxpayer’s liability zero (or the fixed dollar minimum under Article 9-A or Article 33). Generally, the amount of a non-refundable credit that exceeds a taxpayer’s liability is automatically forfeited by the taxpayer. Carryforward: Carryforward credits allows taxpayers to take advantage of unused non-refundable credit amounts. Any amount of credit not deducted against the current year’s tax may be carried forward for a specified number of years or indefinitely depending on the credit and used to offset liability in those years
    "tax_year", -- The year of the tax return on which the tax credit is claimed: this is typically the year in which the activity generating the tax credit takes place (exceptions include the brownfield redevelopment credit and the film production and post-production credits).
    "tax_article", -- The dataset contains data for personal income tax taxpayers filing under Article 22 of the Tax Law, taxpayers filing as general business corporations under Article 9-A, and insurance companies filing under Article 33.
    "notes", -- d/ - Tax Law secrecy provisions prohibit the disclosure of the data for instances of less than 3 taxpayers. Disclosure identifies whether the data in columns have a value but is not reported. 1/ For certain non-refundable credits, amounts not fully used in one year may be carried over for a limited duration or indefinitely. Consequently, usage in a tax year could be from activity in prior years. 2/ Chapter 56 of the Laws of 2011 created the New York Youth Works Tax Credit Program. Chapter 56 of the Laws of 2015 renamed the program the Urban Youth Jobs Program Tax Credit. Chapter 59 of the Laws of 2017 further renamed the program the New York Youth Jobs Program Tax Credit. 3/ Credit expired; usage is from amounts carried forward from prior tax years. 4/ Credit refundable to new businesses only. 5/ Article 9-A taxpayers who, as mortgagee, paid special additional mortgage recording tax on residential mortgages in any tax year beginning on or after January 1, 2015, may elect to treat the unused portion of the credit attributable to those mortgages as an overpayment of tax to be credited or refunded, rather than as a carryforward.
    "credit_name", -- Name of the credit.
    "external_agency", -- Credit administering agency. DEC – Department of Environmental Conservation; ESD – Empire State Development; DOL – Department of Labor; HCR – Division of Housing and Community Renewal; DHSES - Division of Homeland Security and Emergency Services; OASAS – Office of Addiction Services and Supports; OPRHP – Office of Parks, Recreation and Historic Preservation
    "external_administration", -- An external agency administers the credit by issuing a certificate that displays: 1/ Credit amount; 2/ Costs used to compute the credit; 3/ Eligibility 
    "amount_of_credit", -- The amount of the credit used, refunded and/or applied as an overpayment to the next year’s tax.
    "number_of_taxpayers" -- Number of taxpayers with credit used, refunded and/or applied as an overpayment to the next year’s tax. Taxpayers who claim certain business credits on their personal income tax returns do so by virtue of being sole proprietors or as recipients of credit that originated with flow-through entities (i.e., S corporations, limited liability companies, or partnerships). Therefore, personal income tax data is actual filers, not entities or businesses. Consequently, developing the total count of businesses or entities claiming credits is not possible.
FROM
    "ny-gov/new-york-state-economic-incentive-tax-credit-4skq-w2i6:latest"."new_york_state_economic_incentive_tax_credit"
LIMIT 100;

sgr clone ny-gov/new-york-state-economic-incentive-tax-credit-4skq-w2i6

sgr checkout ny-gov/new-york-state-economic-incentive-tax-credit-4skq-w2i6:latest

sgr checkout --layered ny-gov/new-york-state-economic-incentive-tax-credit-4skq-w2i6:latest